Question & AnswerQ&A (Republic Act No. 2211)
The official name of the commission created under Republic Act No. 2211 is the Joint Legislative-Executive Tax Commission, also referred to as the Tax Commission.
The main office of the Joint Legislative-Executive Tax Commission is located in the City of Manila.
The primary objectives of the Tax Commission include: undertaking a comprehensive study of the need for additional revenue, re-examining the existing tax system, conducting research to improve tax policy, passing upon all tax measures and revenue proposals, and recommending reforms necessary to improve revenue collection and tax administration.
The fundamental principles include avoiding increasing the tax burden on the average taxpayer, assessing sectors not bearing their proportionate government costs, emphasizing progressive taxation with ability to pay as a criterion, avoiding impairment of business incentives, and using tax structure to achieve social and economic justice.
The Tax Commission is authorized to secure assistance from government entities, summon private citizens by subpoena to testify or produce documents, conduct hearings, take testimony, and exercise all necessary powers to fulfill its purposes. Members may administer oaths to witnesses.
The Tax Commission consists of nine members: three appointed by the President, three Senators appointed by the President of the Senate (including one minority party member), and three Congressmen appointed by the Speaker of the House (including one minority party member).
A quorum for the Tax Commission's proceedings is five members.
No, members of the Tax Commission who are government officials do not receive additional compensation for their service.
Non-government official members receive a per diem of twenty-five pesos when performing duties of the Tax Commission, as well as traveling and other necessary expenses.
The Tax Commission must submit its report and recommendations to the President and the presiding officers of Congress not later than ten days after the opening of the next regular session of the Fourth Congress.
The Tax Commission is funded through an appropriation of five hundred thousand pesos from the National Treasury, specifically from funds not otherwise appropriated.
Republic Act No. 2211 took effect upon its approval on May 15, 1959.